AN ACT relating to revenue.

HB 614 is a technical correction bill amending KRS 131.140, which governs property valuation and tax administration procedures in Kentucky. It updates wording in existing statutes to clarify requirements for property valuation administrators, county tax officials, and the Department of Revenue regarding recordkeeping, audits, and conference attendance. The bill does not create new policies or affect taxpayers directly; it only corrects language in current law to ensure administrative clarity. This is a routine procedural update affecting state and local tax officials who handle property assessments.